Tax Returns

Tax returns, instructions, and accompanying worksheets are presented by year and tax. Please contact us if you need tax returns for years prior to 2003. Send in a change form if you change your mailing address. Failure to receive returns or coupons does not excuse anyone from the responsibility of filing and paying on time. Visit our Online Services page to 1) obtain payment coupons; 2) file your No Tax Liability for Wage; or 3) file BIRT, NPT, U&O, SIT, Wage Annual Reconciliation and Tobacco Tax online. There are different addresses to send returns and payments based on tax type.

Tax Specific Notes:

Business Income and Receipts Tax (BIRT): Starting in 2013 for the 2012 tax year, BIRT returns are no longer being sent out. They can be printed here, filed online, or obtained from a pre-approved tax software vendor.

Mechanical Amusement Device Tax: The return is not year specific and is under the most recent year.

Net Profits Tax (NPT): Starting in 2013 for the 2012 tax year, NPT returns are no longer being sent out. They can be printed here, filed online, or obtained from a pre-approved tax software vendor. General information for the Net Profits Tax return are in the Business Income and Receipts instruction package.

Parking Tax: Only the worksheet is online and is under the most recent year. If you have not received your coupons they can be obtained online.

Use and Occupancy Tax: There are no returns for Use and Occupancy (U&O) posted, just the instructions. U&O returns must be filed on-line via our Online Services page.

2015

Business Income and Receipts Tax

Parking Tax

2014

Business Income and Receipts Tax

Starting for tax year 2014, taxpayers filing Business Income and Receipts returns can now exclude their first $50,000 in gross receipts taxable in Philadelphia, and the proportional amount of net income associated with it. This may affect the 60% BIR tax credit on the NPT return.